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Rio Rancho, NM Short-Term Rentals: Taxes & Fees (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Application fee
$100 one-time, nonrefundable
Permit fee
$300 per year
Reinspection/late fee
$50 each
Lodger's tax
5% of gross rent

Summary

Rio Rancho charges a $100 application fee plus a $300 annual permit fee for short-term rentals, and taxes them at 5% of gross rent under the city's lodger's tax.

(A) Application fee. An application for a new short-term rental permit shall be accompanied by a one-time nonrefundable application, processing, and inspection fee of $100.

(1) The application fee shall be due upon submission of the application for a short-term rental permit.

(2) The application fee includes an initial inspection only. A reinspection fee of $50 will be required anytime a reinspection is scheduled.

(3) Where a short-term rental operator is seeking to renew a short-term rental permit, a late fee of $50 is required to extend the time for filing by 30 days.

(B) Permit fee. A short-term rental unit is subject to an annual permit fee of $300. (Ord. 24-22)

Full Breakdown

Operating a short-term rental in Rio Rancho carries a $100 one-time, nonrefundable application fee that covers the first inspection, plus a $300 annual permit fee. A missed reinspection costs another $50, and a late renewal buys a 30-day extension for a $50 late fee. On top of those city fees, short-term rental units count as "taxable premises" under Rio Rancho's Lodger's Tax ordinance, so operators owe the city's 5% occupancy tax on gross rent, the same as a hotel or motel, plus the gross receipts and income taxes § 123.04(B)(2) requires them to pay.

Violations & Fines

Nonpayment of any short-term rental fee can trigger permit revocation under § 123.09; failing to collect and remit the 5% lodger's tax is a separate violation of § 37.02.

Frequently Asked Questions

How much does a short-term rental permit cost in Rio Rancho?
$100 to apply plus a $300 annual permit fee, with $50 charged for a reinspection or a late renewal, under § 123.08.
Do Rio Rancho short-term rentals owe lodger's tax?
Yes, § 37.02 taxes them as "taxable premises" at 5% of gross rent, the same rate hotels and motels pay.

Sources & Official References

Other rules in Rio Rancho

All Rio Rancho rules

How Rio Rancho compares: Cities with the Highest Short-Term Rental Taxes·Compare Rio Rancho to another location·View the New Mexico short-term rentals overview

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